Statutes, codes, and regulations
Ohio Revised Code
Title 57 - TAXATION
Chapter 5743 - CIGARETTE TAX
Section 5743.65 - Failure of seller or consumer to file return or pay tax

Ohio Rev. Code § 5743.65

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Current with legislation from 2024 received as of August 15, 2024.
Section 5743.65 - Failure of seller or consumer to file return or pay tax

No person required by division (C) of section 5743.62 or division (B) of section 5743.63 of the Revised Code to file a return with the tax commissioner shall fail to make the return or fail to pay the applicable taxes levied under section 5743.62 or 5743.63 of the Revised Code or fail to pay any lawful assessment issued by the tax commissioner.

R.C. § 5743.65

Amended by 133rd General Assembly, HB 197,§1, eff. 3/27/2020.
Amended by 130th General Assembly, HB 492,§1, eff. 9/17/2014.
Effective Date: 02-01-1993 .